American Railway Accounting a Commentary

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Tablets, blank and printed. Tape. Telegraph blanks. Tune-tables. Tissue (impression) paper. Tracing cloth. Tracing paper. Twine. Typewriters and ribbons. Wage tables. Wastebaskets. Water colors. 244 APPENDIX A Water holders. Wrapping paper. Waybills. Wringers for copying NOTE A. The cost of printing bonds, etc. , in connection with the carrier's funded debt shall be included in balance-sheet account No. 725, "Discount on funded debt. " NOTE B. The cost of stationery and printing, when assignabl...e, shall be included in the cost of the property in connection with the acquire- ment or construction of which the expenditure occurs. 75. TAXES. This ^account shall include State, county, township, city, school, road, annual franchise, and all other taxes and assess- ments levied and paid on property belonging to the carrier during construction and before the facilities are used for commercial operations, except special assessments for street and other im- provements chargeable to account No. 36, "Paving, " or No.

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